The　bearing　mechanism　of　piled　embankments,　i.e.　stress　transfer　and　distribution　in　the　embankments　under　the　interior　and　exterior　loads,　can　be　represented　by　soil　arching　effect.　Based　on　Hewlett＇s　soil　arching　analysis,　a　more　rational　boundary　condition　is　assumed　when　the　plastic　point　begins　at　the　top　of　the　pile　cap;　an　improved　analysis　method　of　three-dimensional　soil　arching　effect　in　piled　embankments　is　proposed;　and　an　analytical　solution　for　pile　efficacy　is　obtained.　General　expressions　are　developed　giving　the　load,　distribution　ratio　of　pile　cap　to　soil　between　piles　in　terms　of　pile　cap　size　and　centerline　space,　height　of　the　embankment,　the　friction　angle　of　the　granular　fill　which　forms　the　embankment,　and　so　on.　The　results　of　load　distribution　ratio　of　piles　obtained　from　Hewlett＇s　solution　and　the　improved　method　are　compared　in　detail.　Finally,　a　practical　case　is　analyzed　to　verify　the　feasibility　of　the　improved　method.